113 MPVAT (AMENDMENT) BILL 2021 26.02.2021 English

Ba Faas www.govtpressmp.nic.in a As 113] ae, yRaR, feria 26 Heal 2021 FISH 7, WH 1942 fafa ik faut ort fas wae, feat 26 Heat 2021 fea Sia &. FeAagGeR A Uae AT A TM SUCRIATR, 226 qeagen uses, feat 26 teat 2021 MADHYA PRADESH BILL NO. 4 OF 2021 THE MADHYA PRADESH VAT (AMENDMENT) BILL, 2021 A Bill further to amend the Madhya Pradesh VAT Act, 2002. Be it enacted by the Madhya Pradesh Legislature in the seventy-second year of the Republic of India as follows:— Short title and lL. (1) This Act may be called the Madhya Pradesh VAT (Amendment) Act, 2021. commencement. (2) It shall come into force from the date of its publication in the Madhya Pradesh Gazette. Amendment of 2. In sub-section (8) of Section 4 of the Madhya Pradesh VAT Act, 2002 (No. 20 Sectiontts of 2002), for the words and full stop "who has been a member of the Madhya Pradesh State Taxation Service and has held the post of Additional Commissioner or equivalent or a higher post for at least three years.", the words and full stop "who has been a member of the Madhya Pradesh State Taxation Service for not less than thirty years and,— (a) has held the post of Director or Additional Commissioner or (b) has held the post of Deputy Commissioner for at least three ycars.”, shall be substituted. Repeal and 3. (1) The Madhya Pradesh VAT (Amendment) Ordinance, 2021 (No. 5 of 2021) is saving. hereby repealed. (2) Notwithstanding the repeal of the said Ordinance. anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act. STATEMENT OF OBJECTS AND REASONS As per sub-section (8) of Section 4 of the Madhya Pradesh VAT Act, 2002 it is mandatory that there should be an Accountant Member in Appellate Board who has been a member of the Madhya Pradesh State Taxation Service and has held the post of Additional Commissioner or equivalent or a higher post for at least three years. Presently ‘nobody from Madhya Pradesh State Taxation Service is eligible. Having less possibility of getting eligible candidates in near future, it is imperative to provide qualification for Accountant Member in the Appellate Board as who has been a member of the Madhya Pradesh State Taxation Service for not less than Thirty years and,— (a) has held the post of Director or Additional Commissioner or (b) has held the post of Deputy Commissioner for at least three years. Therefore It is proposed to amend sub-section (8) of Section 4 of the Madhya Pradesh VAT Act, 2002. 2. As the matter was urgent and the Legislative Assembly was not in session, the Madhya Pradesh VAT (Amendment) Ordinance, 2021 (No. 5 of 2021) was promulgated for the purpose. It is now proposed to replace the said ordinance by an Act of the State Legislature without any modification. 3. Hence this Bill. BHOPAL : JAGDISH DEVRA Dated, the 12th February, 2021 Member-in-Charge.